How to we measure our success?

With KPI’s – Key Performance Indicators

The best way to measure the performance of a gastronomic business is to look at the KPI’s according to USAR – “Uniform System of Accounts for Restaurants”

A restaurant income statement, using USAR, shows sales and cost of sales related to food and beverage and any other expenses related to the functioning of the restaurant.

It shows all your Revenues, Prime Costs and all other expenses that you require to operate a restaurant.

Follow USAR
  • to make sure that we are consistent from year to year for our sales
  • so we can compare to our historic statements
  • we can provide budgets using the same approach
  • we can compare sales to industry standards
  • and lastly our competition
Sample for a the basic calculation for your food cost

Food Cost

Here is how to calculate your KPIsUSAR - Uniform System of Accounts for Restaurants


If you need help? – Contact me!